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Tax Law and International Tax Law

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Final General Welfare Exclusion Regulations Mark A Historic Win For Tribal Nations

The U.S. Department of the Treasury and IRS on Dec. 15, 2025, released long-awaited final regulations (Regulations) on the Tribal General Welfare Exclusion (GWE) Act of 2014 (Act).

United States Tax

HK

Holland & Knight

Private Client Services 2025 Year-End Advisory

As the new year approaches, we present our annual year-end advisory for 2025.

United States Tax

WD

Wiggin & Dana

Treasury Places Kiddie IRA Accounts Under The Christmas Tree

The 2025 legislation, commonly referred to as the One Big Beautiful Bill Act (the "OBBBA"), established a new form of individual retirement accounts ("IRAs") for individuals under 18 ("Child IRAs").

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Plenty At Stake In A Budget Of Two Halves

As part of the UK Budget measures on 26 November 2025, two announcements were made by the UK Government concerning, respectively, the tax reporting of cryptoassets and the taxation of decentralised finance ("DeFi") involving the lending and staking of cryptoassets.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Final Buyback Regulations Give Corporate Taxpayers Cause For Thanksgiving

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Economic Substance Back On The Docket

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

UK Budget 2025 – Key Tax Measures

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Economic Substance Doctrine, Penalty Lie In Wait For Taxpayers

United States Tax

PR

Proskauer Rose LLP

IRS Releases Final And Proposed Regulations Under Section 892

United States Tax

ST

Simpson Thacher & Bartlett

Year-End Tax Planning Tips For Businesses And Their Owners

United States Tax

TS

Taft Stettinius & Hollister

IRS Withdraws Proposed Regulations On Relief From Joint And Several Liability And Community Property Rules

United States Tax

LL

Liskow & Lewis

IRS Issues Revenue Procedure 2026-6 Establishing Advance Election Process For New Education Tax Credit

United States Tax

LL

Liskow & Lewis

California 2026 Billionaire Tax Act

United States Tax

BB

Baker Botts LLP

Top 5 Tax Mistakes Law Firms Make — And How To Avoid Them

United States Tax

MG

MGO CPA LLP

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Webinars

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20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Related Country Guides

Income Tax

Final General Welfare Exclusion Regulations Mark A Historic Win For Tribal Nations

The U.S. Department of the Treasury and IRS on Dec. 15, 2025, released long-awaited final regulations (Regulations) on the Tribal General Welfare Exclusion (GWE) Act of 2014 (Act).

United States Tax

HK

Holland & Knight

Private Client Services 2025 Year-End Advisory

As the new year approaches, we present our annual year-end advisory for 2025.

United States Tax

WD

Wiggin & Dana

Massachusetts Paid Family And Medical Leave Updates For 2026

Effective January 1, 2026, under the Massachusetts Paid Family and Medical Leave (PFML) law: (1) employees will be entitled to higher maximum weekly PFMLA benefits...

United States Employment

OG

Outside GC

Treasury Places Kiddie IRA Accounts Under The Christmas Tree

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Final Buyback Regulations Give Corporate Taxpayers Cause For Thanksgiving

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Economic Substance Back On The Docket

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

IRS Releases Final And Proposed Regulations Under Section 892

United States Tax

ST

Simpson Thacher & Bartlett

New Jersey's Next Manufacturing Tax Credit: Stability Secured, Timing Matters

United States Commercial

SH

Scarinci Hollenbeck LLC

Year-End Tax Planning Tips For Businesses And Their Owners

United States Tax

TS

Taft Stettinius & Hollister

See more

Capital Gains Tax

Plenty At Stake In A Budget Of Two Halves

As part of the UK Budget measures on 26 November 2025, two announcements were made by the UK Government concerning, respectively, the tax reporting of cryptoassets and the taxation of decentralised finance ("DeFi") involving the lending and staking of cryptoassets.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Year-End Tax Planning Tips For Businesses And Their Owners

As 2025 draws to a close, businesses and their owners have an opportunity to optimize their tax positions before the calendar flips to 2026.

United States Tax

TS

Taft Stettinius & Hollister

Year-End Tax Moves Celebrities And High-Net-Worth Individuals Can't Afford To Miss

Year-end moves like charitable giving, gifting, and tax-loss harvesting can significantly reduce taxes and preserve wealth.

United States Tax

MG

MGO CPA LLP

QSBS Tax Incentives: Insights From FICPA On New Section 1202 Enhancements

United States Tax

KR

Kaufman Rossin

The Top 10 Most Frequently Asked Questions About Renouncing US Citizenship. Get The Truth!

United States Tax

MP

Moodys Private Client Law LLP

The OBBBA Breathes New Life Into Opportunity Zones

United States Tax

SR

Shulman Rogers

Year-End Charitable Planning: Big Changes Coming For 2026

United States Commercial

HK

Holland & Knight

Series SAFE Preferred: Next-Gen Financing Tool For Founders And Investors

United States Finance

M

Mintz

Planning Considerations For The Rest Of 2025 And Into 2026

United States Tax

KM

Katten Muchin Rosenman LLP

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Property Taxes

California 2026 Billionaire Tax Act

On October 22, 2025, a ballot initiative titled the "2026 Billionaire Tax Act" was filed with the California Attorney General.

United States Tax

BB

Baker Botts LLP

An Incentives Wish List—What Companies Searching For Their Next Office Location Really Want From An Incentives Package

To be competitive in the site selection process, state and local governments know that they must provide enticing incentive packages that catch a company's eye.

United States Commercial

MV

Moore & Van Allen

Navigating Texas 380/381 And Chapter 312 Agreements: Unlocking Opportunities For Businesses

Texas offers various economic development incentives designed to attract and retain businesses within its borders. Among these incentives, Texas 380/381 Agreements and Chapter 312 Agreements stand out...

United States Tax

AM

Alvarez & Marsal

GeTtin' SALTy Episode 66 | Year-End SALT Wrap-Up: State Revenue Trends, OB3 Conformity, And What's Ahead For 2026 (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

California Supreme Court Clarifies Taxation Of Certain Intangible Assets In Hospitality Sector

United States Tax

MP

Manatt, Phelps & Phillips LLP

Illinois Tax Delinquency Amnesty Act: What You Need To Know

United States Tax

Wagner Tax Law

Property Tax Survey Indicates Taxpayers Lack Confidence In Tax System

United States Tax

FF

Farrell Fritz, P.C.

Cook County Announces Rare Reopening Of 2025 Property Tax Appeals

United States Tax

TC

Thompson Coburn LLP

State Of The States

United States Family

KM

Katten Muchin Rosenman LLP

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Tax Treaties

Cross-border Trust Strategies: Maximising Jurisdictional Advantages

Entrepreneurs and professionals with global interests face a unique challenge: the US tax system reaches far beyond its borders. US citizens...

United States Commercial

GGI Global Alliance

An Increasingly Less Remote Situation: New O.E.C.D. Model Treaty Commentary On Remote Workers

Remote work is one of COVID-19's enduring legacies. What began as something necessary for health and safety has become a fairly conventional practice.

United States Employment

RP

Ruchelman PLLC

Relevant International Updates

As with the Tax Cuts and Jobs Act (TCJA) in 2017, the 2025 calendar year ushered in a new set of tax legislation – the One Big Beautiful Bill Act (OBBBA)...

United States Tax

KM

Katten Muchin Rosenman LLP

IRS Guidance Clarifies Tax Treaty Benefits On Branch Profits Tax For Funds And Multinationals Using Reverse Hybrids

United States Tax

GT

Greenberg Traurig, LLP

The Methanex Case: Implications Of 'Treaty Shopping' And Consequences On U.S. Tax Planning For Americans

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How To Form A Foreign-Owned U.S. Limited Liability Company That Avoids Bank Rejections, 5472 Penalties, And State Registration Traps

United States Commercial

HS

Harris Sliwoski

Asia Tax Bulletin - Autumn 2025

MB

Mayer Brown

New IRS Guidance Provides Clarity On Treaty Relief For Common Cross-Border Investment Structures

United States Tax

C

Caldwell

New IRS Guidance On Tax Treaties Provides Reassurance For Common US Cross-Border Investment Structures

MB

Mayer Brown

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Latest Videos

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Webinar – Washington's New Digital Sales Tax (Video)

BB

Beresford Booth

C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

C

Crowley Law LLC

Maryland's Sales Tax On IT And Data Services (Video)

OK

Offit Kurman

Ten Minute Interview: Tax Cuts And Jobs Act (TCJA) (Video)

FL

Foley & Lardner

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Upcoming Events

Clark Armitage Moderates Panel On AI And Transfer Pricing At IBFD X C&D Planning For An AI Future In Cross-Border Tax Administration Conference

CD

Caplin & Drysdale

Peter Barnes Moderates Panel On AI And The Future Of Tax Administration At IBFD X C&D Planning For An AI Future In Cross-Border Tax Administration Conference

CD

Caplin & Drysdale

Individual Taxation: HMO-mg! A Look At The Healthcare Tax Provisions In The OBBBA

GL

Groom Law Group

Victor Jaramillo Moderates Panel On AI And Alternative Dispute Resolution At IBFD X C&D Planning For An AI Future In Cross-Border Tax Administration Conference

CD

Caplin & Drysdale

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